Index: lib/Transforms/IPO/SampleProfile.cpp
===================================================================
--- lib/Transforms/IPO/SampleProfile.cpp
+++ lib/Transforms/IPO/SampleProfile.cpp
@@ -1770,27 +1770,32 @@
   if (ProfSampleAccEnabled) {
     // PSL -- profile symbol list include all the symbols in sampled binary.
     // It is used to prevent new functions to be treated as cold.
-    // If ProfileSampleAccurate is true or F has profile-sample-accurate
-    // attribute, and if there is no profile symbol list read in, initialize
-    // all the function entry counts to 0; if there is profile symbol list, only
-    // initialize the entry count to 0 when current function is in the list.
-    if (!PSL || PSL->contains(F.getName()))
+    if (PSL) {
+      // Profile symbol list is available, initialize the entry count to 0
+      // only for functions in the list.
+      if (PSL->contains(F.getName()))
+        initialEntryCount = 0;
+
+      // When ProfileSampleAccurate is true, function without sample will be
+      // regarded as cold. To minimize the potential negative performance
+      // impact it could have, we want to be a little conservative here
+      // saying if a function shows up in the profile, no matter as outline
+      // function, inline instance or call targets, treat the function as not
+      // being cold. This will handle the cases such as most callsites of a
+      // function are inlined in sampled binary but not inlined in current
+      // build (because of source code drift, imprecise debug information, or
+      // the callsites are all cold individually but not cold
+      // accumulatively...), so the outline function showing up as cold in
+      // sampled binary will actually not be cold after current build.
+      StringRef CanonName = FunctionSamples::getCanonicalFnName(F);
+      if (NamesInProfile.count(CanonName))
+        initialEntryCount = -1;
+    } else {
+      // If there is no profile symbol list available, initialize all the
+      // function entry counts to 0. It means all the functions without
+      // profile will be regarded as cold.
       initialEntryCount = 0;
-
-    // When ProfileSampleAccurate is true, function without sample will be
-    // regarded as cold. To minimize the potential negative performance
-    // impact it could have, we want to be a little conservative here
-    // saying if a function shows up in the profile, no matter as outline
-    // function, inline instance or call targets, treat the function as not
-    // being cold. This will handle the cases such as most callsites of a
-    // function are inlined in sampled binary but not inlined in current
-    // build (because of source code drift, imprecise debug information, or
-    // the callsites are all cold individually but not cold accumulatively...),
-    // so the outline function showing up as cold in sampled binary will
-    // actually not be cold after current build.
-    StringRef CanonName = FunctionSamples::getCanonicalFnName(F);
-    if (NamesInProfile.count(CanonName))
-      initialEntryCount = -1;
+    }
   }
 
   F.setEntryCount(ProfileCount(initialEntryCount, Function::PCT_Real));
Index: test/Transforms/SampleProfile/profile-sample-accurate.ll
===================================================================
--- test/Transforms/SampleProfile/profile-sample-accurate.ll
+++ test/Transforms/SampleProfile/profile-sample-accurate.ll
@@ -1,11 +1,9 @@
 ; RUN: opt < %s -sample-profile -sample-profile-file=%S/Inputs/profsampleacc.extbinary.afdo -profile-summary-cutoff-hot=600000 -profile-sample-accurate -S | FileCheck %s
 ; RUN: opt < %s -passes=sample-profile -sample-profile-file=%S/Inputs/profsampleacc.extbinary.afdo -profile-summary-cutoff-hot=600000 -profile-sample-accurate -S | FileCheck %s
-; With the hot cutoff being set to 600000, the inline instance of _Z3sumii
-; in main is neither hot nor cold. Check it will still be inlined when
-; profile-sample-accurate is enabled, and check _Z3sumii's function entry
-; count won't be initialized to 0 because it shows up in the profile as
-; inline instance.
-
+; RUN: llvm-profdata merge -sample -extbinary -prof-sym-list=%S/Inputs/profile-symbol-list.text %S/Inputs/profsampleacc.extbinary.afdo -o %t.symlist.afdo
+; RUN: opt < %s -sample-profile -sample-profile-file=%t.symlist.afdo -profile-summary-cutoff-hot=600000 -profile-sample-accurate -S | FileCheck %s --check-prefix=PROFSYMLIST
+; RUN: opt < %s -passes=sample-profile -sample-profile-file=%t.symlist.afdo -profile-summary-cutoff-hot=600000 -profile-sample-accurate -S | FileCheck %s --check-prefix=PROFSYMLIST
+;
 ; Original C++ test case
 ;
 ; #include <stdio.h>
@@ -24,7 +22,13 @@
 ;
 @.str = private unnamed_addr constant [11 x i8] c"sum is %d\0A\00", align 1
 
-; CHECK: define i32 @_Z3sumii{{.*}}!prof ![[UNKNOWN_ID:[0-9]+]]
+; Check _Z3sumii's function entry count will be intialized to 0 if no profile
+; symbol list is available.
+; If symbol list is available, _Z3sumii's function entry count will be
+; initialized to -1 if it shows up in the profile.
+;
+; CHECK: define i32 @_Z3sumii{{.*}}!prof ![[ZERO_ID:[0-9]+]]
+; PROFSYMLIST: define i32 @_Z3sumii{{.*}}!prof ![[UNKNOWN_ID:[0-9]+]]
 ; Function Attrs: nounwind uwtable
 define i32 @_Z3sumii(i32 %x, i32 %y) !dbg !4 {
 entry:
@@ -60,10 +64,15 @@
   %cmp1 = icmp ne i32 %1, 100, !dbg !16
   br i1 %cmp1, label %if.then, label %if.else, !dbg !16
 
-; Check _Z3sumii is inlined at this callsite.
+; With the hot cutoff being set to 600000, the inline instance of _Z3sumii
+; in main is neither hot nor cold. Check it will still be inlined when
+; profile-sample-accurate is enabled.
 ; CHECK: if.then:
 ; CHECK-NOT: call i32 @_Z3sumii
 ; CHECK: if.else:
+; PROFSYMLIST: if.then:
+; PROFSYMLIST-NOT: call i32 @_Z3sumii
+; PROFSYMLIST: if.else:
 if.then:                                          ; preds = %while.body
   %2 = load i32, i32* %i, align 4, !dbg !18
   %3 = load i32, i32* %s, align 4, !dbg !18
@@ -90,7 +99,8 @@
 !llvm.module.flags = !{!8, !9}
 !llvm.ident = !{!10}
 
-; CHECK: ![[UNKNOWN_ID]] = !{!"function_entry_count", i64 -1}
+; CHECK: ![[ZERO_ID]] = !{!"function_entry_count", i64 0}
+; PROFSYMLIST: ![[UNKNOWN_ID]] = !{!"function_entry_count", i64 -1}
 !0 = distinct !DICompileUnit(language: DW_LANG_C_plus_plus, producer: "clang version 3.5 ", isOptimized: false, emissionKind: NoDebug, file: !1, enums: !2, retainedTypes: !2, globals: !2, imports: !2)
 !1 = !DIFile(filename: "calls.cc", directory: ".")
 !2 = !{}